Resumo

RUNGAN, S.V.. A new model for compliance and reporting in the minerals industry. J. S. Afr. Inst. Min. Metall. [online]. 2010, vol.110, n.10, pp.629-636. ISSN 2411-9717.

The modern mining industry is increasingly being tasked to comply with various legal, industry and social prerequisites. In addition to complying with these, the mining industry is further expected to effectively report on their compliance. Although there are many models that aid the mining industry in compliance and reporting, it is perhaps opportune for a new model to be introduced. The Compliance Spindle is postulated as a new and alternative model which is easy to understand and has the possibility of implementation in South Africa and other jurisdictions as well. The Compliance Spindle is also an effective tool to educate future compliance officers. The new model provides for all aspects of compliance and reporting and can be easily modified to take account of new developments in the mining compliance and reporting arena.

Palavras-chave : Compliance and reporting model; model; compliance; reporting; regulation and governance; mineral asset valuation; technical and financial accounting and reporting; technical reporting; environmental and social concerns; enterprise-wide risk management.

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